Giving relief to small taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has permitted business entities having turnover…
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GST Update
GSTR 10: Final Return
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ITC reversal on sale of Capital goods
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39 th GST Council Meeting Highlights
Due dates extended for GSTR-9 and GSTR-9C – The due date for filing GSTR – 9 and GSTR – 9C…
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Certain Relief in Residential Status for FY 2019-20
Due to outbreak of the pandemic Covid-19 virus, there are certain number of individuals who had come on a visit…
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Section 36: Period of Retention of Accounts under GST
Every assesse shall retain books of accounts and other records until the expiry of 72 months (6 years) from the…
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Compulsory Registration under GST [Section 24]
Following categories of persons shall be required to be registered under CGST Act, 2017 irrespective of the aggregate turnover: Persons…
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Procedure & Rules for Cancellation of Registration under GST
Circumstances where Registration is liable to be cancelled [section 29 (1) & (2) of CGST Act, 2017] By application of…
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Upcoming Changes in GST Return Filing
The new GST Return Scheme had been launched on a trial basis from July, 2019 and the full-fledged implementation of…
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Special Provision – supply of online Information and Database Access or Retrieval Services [Section 14 of IGST Act, 2017] [OIDAR services]
On supply of online information & database access / retrieval services (OIDAR) by any person located in a non-taxable territory…
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Clarification in respect of levy of GST on Director’s Remuneration
The Central Board of Indirect Taxes and Customs (CBIC) vide circular no. 140/10/2020 dated 10th June 2020 clarified that the…
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Modifications in applicability of E-invoicing under GST
The CBIC has released another latest Notification after amending certain provisons regarding apllicability of E-invoicing under GST vide Notification No.…
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